Minnesota Supreme Court - Tax Court's decision to stay its order does not extend the statutory time to appeal

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On January 18, 2013, the Minnesota Supreme Court concluded that the appeal of a Tax Court decision, holding that the Department could not apportion an IRC sec. 382 limitation, was not timely, effectively rendering the Tax Court's decision final. The Tax Court's decision was initially issued on August 20, 2012, but that decision was stayed until September 4, 2012.

In concluding that the appeal was untimely, the Minnesota Supreme Court explained that the deadline for seeking review was measured from the date of the initial decision, not the date to which the decision was stayed.